Roofers Local No 143

Nonprofit profile at a glance

EIN
730386430
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Oklahoma City, OK, USA
Phone
4055244243
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$441,174
Expenses
$403,458
Assets
$674,684
Liabilities
$190,004

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • LUCAS MCCARTNEY (PRESIDENT)
  • PATRICK POOLE (VICE PRESIDENT)
  • CECIL HARE (VICE PRESIDENT)

Highest reported compensation

  • RONALD MARTIN (BUSINESS MANAGER): $49,773 total reported compensation
  • JOSHUA P HAMMOND (BUSINESS MANAGER): $27,212 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The local unions purpose is to represent union member in their dealings with employers and train journeymen and apprentices for jobs in the roofing industry.

What it reported doing in 2025

The unions purpose is to represent union members in thier dealings with employers.

Operating model

Revenue model
Membership-supported. 89% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 60
  • Accountability: 63
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 99.2%; rating input score 99; 28th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.5%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 19.1%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 40.4% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 100% of spending went to programs
  • Governance: 124 of 125 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $403K in reported program spending
  • Leadership: top reported pay $50K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.